26 CFR · Internal Revenue
§ 31.3306(b)(7)-1 — Payments other than in cash for service not in the course of employer's trade or business.
eCFR · current through Aug 3, 2026
§ 31.3306(b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business.
The term “wages” does not include remuneration paid in any medium other than cash for service not in the course of the employer's trade or business. Cash remuneration includes checks and other monetary media of exchange. Remuneration paid in any medium other than cash, such as lodging, food, or other goods or commodities, for service not in the course of the employer's trade or business does not constitute wages. Remuneration paid in any medium other than cash for other types of services does not come within this exclusion from wages. For provisions relating to the circumstances under which service not in the course of the employer's trade or business does not constitute employment,
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26 C.F.R. § 31.3306(b)(7)-1 (Payments other than in cash for service not in the course of employer's trade or business.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 31.3306(b)(2)-1
Payments under employers' plans on account of retirement, sickness or accident disability, medical or hospitalization expenses, or death.§ 31.3306(b)(3)-1
Retirement payments.§ 31.3306(b)(4)-1
Payments on account of sickness or accident disability, or medical or hospitalization expenses.§ 31.3306(b)(5)-1
Payments from or to certain tax-exempt trusts, or under or to certain annuity plans or bond purchase plans.§ 31.3306(b)(6)-1
Payment by an employer of employee tax under section 3101 or employee contributions under a State law.§ 31.3306(b)(7)-1
Payments other than in cash for service not in the course of employer's trade or business.§ 31.3306(b)(8)-1
Payments to employees for non-work periods.§ 31.3306(b)(9)-1
Moving expenses.§ 31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program.§ 31.3306(c)-1
Employment; services performed before 1955.